https://www.taxtmi.com/caselaws?id=329552 Under the amended Rule 2(l) of the Cenvat Credit Rules, 2004, outward transportation qualifies as input service only up to the place of removal. The place of removal must be determined with reference to Section 4 of the Central Excise Act, 1944 and the contractual passing of property under the Sale of Goods Act, 1930. Where the sale price is freight-inclusive and property in the goods passes at the buyer's premises, that premises may be treated as the place of removal. In such circumstances, transport to the buyer's premises forms part of clearance up to removal and service tax credit on outward freight is admissible. en-us Thu, 30 Jun 2016 00:00:00 +0530 Sat, 18 Feb 2017 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329552 Under the amended Rule 2(l) of the Cenvat Credit Rules, 2004, outward transportation qualifies as input service only up to the place of removal. The place of removal must be determined with reference to Section 4 of the Central Excise Act, 1944 and the contractual passing of property under the Sale of Goods Act, 1930. Where the sale price is freight-inclusive and property in the goods passes at the buyer's premises, that premises may be treated as the place of removal. In such circumstances, transport to the buyer's premises forms part of clearance up to removal and service tax credit on outward freight is admissible. Case-Laws Central Excise Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329552